For tax purposes, you file a return based on the province or territory you live in or are considered a factual resident of as on December 31. The Canada Revenue Agency (CRA) (and Revenu Québec, if applicable), uses this information to calculate your (and, if applicable, your spouse's or common-law partner's) provincial taxes and credits. Based on your province, H&R Block’s tax software shows you the provincial amounts applicable to your situation and helps you claim the maximum credits available to you.
What if I moved to a different province during the year?
Let’s say you moved permanently from Alberta to Ontario during the year, you will need to file a federal and Ontario tax return (even if you moved to Ontario at the end of the year). You’ll only be entitled to receive the Ontario benefits and credits that apply to your situation and not those from Alberta. Keep in mind, you’ll still need to include any tax slips (such as a T4) that you received from your employer in Alberta, on your return.
If you moved temporarily from one province to another for work, the CRA considers your province of residence to be the one where you have the most significant residential ties (such as a home, spouse or common-law partner, or dependants). For example, if you moved from Alberta to Ontario for work and your spouse and children continue to live in Alberta in the home you own, your province of residence is Alberta.
What if I was living in another country at the end of the year?
If, as on December 31, you were working, traveling or vacationing, or going to school outside Canada, or were commuting daily or weekly from Canada to your place of work in the United States, and you maintained residential ties in Canada, you are considered a factual resident of Canada. You’ll need to file a return based on the province or territory you have residential ties in.
If you moved outside of Canada and are considered a deemed resident or a non-resident of Canada, you won’t be able to NETFILE your return. Unfortunately, you also won’t be able to use H&R Block’s 2018 tax software to prepare your taxes.
Note: In order to NETFILE your return, you need to have a Canadian mailing address. International addresses are not supported in H&R Block’s 2018 tax software.
Where can I learn more?
- Your province or territory of residence (CRA website)
- Provincial and territorial tax and credits for individuals (CRA website)
- Québec resident and residential ties (Revenu Québec website)